Essentials of accounting for governmental and not-for-profit organizations / Paul A. Copley
- Copley, Paul A.
- New York, NY : McGraw-Hill, 
- Copyright Date:
- 11th ed.
- Physical Description:
- 1 volume (various pagings) ; 24 cm
- Introduction to accounting and financial reporting for governmental and not-for-profit organizations -- Overview of financial reporting for state and local governments -- Modified accrual accounting : including the role of fund balances and budgetary authority -- Accounting for the general and special revenue funds -- Accounting for other governmental fund types : capital projects, debt service, and permanent -- Proprietary funds -- Fiduciary (trust) funds -- Government-wide statements, capital assets, long-term debt -- Accounting for special-purpose entities, including public colleges and universities -- Accounting for private not-for-profit organizations -- College and university accounting-private institutions -- Accounting for hospitals and other health care providers -- Auditing, tax-exempt organizations, and evaluating performance -- Financial reporting by the federal government -- Appendix: illustrative example -- Glossary: governmental and not-for-profit accounting terminology -- Index.
- 9780078025457 (alk. paper)
0078025451 (alk. paper)
- Bibliography Note:
- Includes bibliographical references and index.
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